If any difficulty arises in giving effect to the provisions of this Act, including the provisions contained in section 87, the Government may, by general or special order, do anything not inconsistent with this Act which appears to it to be necessary or expedient for the purpose of removing the difficulty. In particular and without prejudice to the generality of the foregoing power any such order may provide for the adaptations or modifications subject to which any earlier law shall apply in relation to the proceedings in respect of the year ending on the 31st day of March of the year preceding the year in which this Act is enforced:
Provided that no such order shall be made after the expiry of a period of two years from the appointed day.
SCHEDULE ‘A’ [See clause (a) of sub-section (1) of section 5] Goods liable for Output Tax at the rate of 1% Sr. No. Name of the Commodity
(1) Articles of Gold, Silver and precious metals including Jewellery made from gold, silver and precious metals.
(2) Gold, Silver and other precious metals.
(3) Precious Stones.
SCHEDULE ‘B’ [See clause (b) of sub-section (1) of section 5] Goods liable for Output Tax at the rate of 4% Sr. No. Name of the Commodity
(1) Acids.
118(1A) Agate.
(2) Agricultural implements not operated manually or not driven by animal.
(3) All equipments for communications, such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.), etc.
(4) 119[All intangible goods or goods of incorporeal nature like copyright, patent, rep license, Exim scrips, SIL licenses, trade marks, import licenses, export permits or licenses or quota, software package, credit of duty entitlement pass book, technical know-how, good will, designs registered under the Designs Act, 2000 (Central Act 16 of 2000), sim card used in Mobile phones and franchise, that is to say, an agreement by which the franchise is granted representational right to sell or ---55--- manufacture goods or to provide service or undertake any process identified or associated with the franchise, whether or not a trade mark, service mark, trade name or logo or any symbol , as the case may be.].
(5) All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.
120 (5A) All processed fruit, vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise)
(6) All types of yarn other than cotton and silk yarn in hank and sewing thread.
(7) Aluminium conductor steel reinforced (A.C.S.R.).
(8) 121[All utensils including pressure cookers/pans except utensils made of precious metal]
(9) Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule.
122 (9A) Animal shoenails
(10) Arecanut, arecanut powder and betel nut.
(11) 123[Articles made of rolled gold, imitation gold and imitation jewellery]
(12) Artificial silk yarn, polyester fibre yarn and staple fibre yarn.
(13) Bagasse.
(14) Bamboo.
(15) Basic chromium sulphate, sodium bichromate, bleaches liquid.
(16) Bearings.
124(16A) Bed–sheet, pillow covers, sofa covers and other made-ups including curtains.
125(16B) Beehive
(17) Beedi leaves.
(18) Beltings.
(19) 126[omitted ]
(20) 127Bitumen/coal tar.
128(20A) Biscuits, toast, cake and pastries/savories manufactured and sold within the State.
129(20B) Bio-mass briquettes.
130(20C) Buckets made of iron and steel, aluminium, plastic or other materials (except of precious metals)
(21) Bone meal.
(22) Bulk drugs.
(23) Capital goods subject to production of prescribed declaration.
131(23A) Candles.
132(23B) Cart driven by animals.
(24) 133Cashew kernels and raw cashew seeds.
(25) 134Castings of all metals.
(26) Castor oil.
(27) 135Centrifugal and mono-bloc submersible pump sets and parts thereof.
136(27A) Omitted
(28) 137Chemical fertilizers, Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides and pesticides,
(29) 138 [Clay including fine china clay and ball clay].
(30) Coffee beans and seeds, cocoa pod, green tea leaf and chicory.
(31) Coir products excluding coir mattresses.
139(31A) Combs.
140(31B) Office stationery including computer stationery 141(31C) Cheese, Cottage Cheese (Paneer), Butter and Margarine
(32) Cotton and cotton waste.
142(32A) Omitted
(33) Crucibles.
143(33A) Cups and glasses of paper, plastics and thermocol ---56---
(34) Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
(35) 144[Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade.]
(36) Dyes, that is to say, (i) Acid dyes (ii) Alizarin dyes (iii) Bases (iv) Basic dyes
(v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening agents
(ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii) All other dyes not specified elsewhere in the schedule.
(37) 145[Edible oils and oil cake.]
(38) Electrodes (Welding).
(39) Embroidery or zari articles, that is to say, (i) imi (ii) zari (iii) kasab (iv) saima
(v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora (xi) glass beads
(xii) badla (xiii) gizal (xiv) embroidery machines (xv) embroidery needles.
(40) 146[omitted]
(41) Ferrous and non-ferrous metals and alloys; non-ferrous metals such as aluminium, copper, zinc and extrusions of those.
147(41A) Feeding bottles and nipples
(42) Fibres of all types and fibre waste excluding coconut fibre.
(43) 148[Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker and fly ash.]
(44) Fried grams (roasted grams).
(45) 149[Omitted ]
(46) Hand pumps and spare parts.
150(46A) Handicrafts
(47) Herb, bark, dry plants, dry root, commonly known as jari booti and dry flower.
151(47A) Hing (Asafoetida) 152(47B) Honey
(48) 153[Hose pipes and fittings thereof].
(49) Hosiery goods.
(50) Ice.
(51) 154[Incense sticks commonly known as agarbatti, dhupkathi, dhupbati, dhoop, sambrani or lobhana and camphor].
(52) Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres).
(53) 155[Industrial inputs and packing materials as may be notified, subject to the production of declaration as prescribed].
156(53A) Insulators.
157(54) IT products as may be notified by the Government including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cell phones and parts/components thereof, DVD and CD.
(55) Kerosene oil sold through PDS.
158(55A) Kattha 159(55B) Kerosene lamp/lantern, petromax, glass chimney.
(56) Khandsari.
160 (56A) Khoya/ Khoa 161 (56B) [omitted] 162 (56C) Kites
(57) Knitting wool.
163 (57A) Kutto Atta.
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(58) Lignite.
(59) Lime; lime stone, products of lime, dolomite, and other white washing materials not elsewhere mentioned in this schedule or in any other schedule.
(60) 164[Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.]
(61) Metals, alloys, metal powders including metal paste of all types and grades and metal scrap other than those falling under declared goods.
165 (61A) Medical equipment/devices and implants.
166 (61B) [Omitted].
(62) Mixed PVC stabilizer.
(63) 167[Napa Slabs (Rough flooring stones), Shahabad, cudappa, Tandoor, Kotah and Bajri stones].
(64) Newars.
168 (64A) Non-mechanised boats used by fisherman for fishing 169 (64B) Nuts, bolts, screws and fasteners.
(65) 170[Ores and Minerals including granite boulders and metal].
(66) Palm fatty acid.
(67) 171[Paper, newsprint and paper board].
(68) (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; (ii) Slack wax.
(69) 172 [Writing instruments including pens and refills geometry boxes, colour boxes, crayons, pencils and pencil sharpeners.]
(70) 173[Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fittings thereof.].
(71) 174[Hawaii chappals and straps thereof].
(72) 175[Plastic granules, plastic powder and master batches].
176(72A) Porridge 177(72B) [omitted ]
(73) Printed material including diary, calendar.
(74) Printing ink excluding toner and cartridges.
(75) 178(Omitted).
179(75A) Processed meat, poultry and fish.
180(75B) Puffed rice, commonly known as muri, chira, murki etc.
(76) Pulp of bamboo, wood and paper.
(77) 181[Railway coaches, engines, wagons and parts thereof].
182(77A) [omitted]
(78) Readymade garments.
183(78A) Refractory monolithic 184(78B) [omitted]
(79) 185[Renewable energy devices and spare parts as may be notified from time to time by the Government].
186(79A) Rice bran 187(79B) River sand and grit
(80) Rubber that is to say, - (a) raw rubber, latex; dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crump rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber.
(81) Safety matches.
188(81A) [omitted] ---58---
(82) Seeds other than grass, vegetables and flowers
(83) 189 [Omitted].
(84) Ship and other water vessels.
(85) 190[Silk fabrics excluding handloom silks unless covered by Additional Excise Duty.].
191(85A) Singhada 192(85B) Sirali, bageshi, barroo, date leaves, baskets made of bamboo
(86) Skimmed milk powder.
(87) Solvent oils other than organic solvent oil.
193(87A) Spectacles, parts and components therof, contact lens and lens cleaner.
(88) Spices of all varieties and forms including cumin seed, aniseed, pepper, turmeric, and dry chillies.
(89) Sports goods excluding apparels and footwear.
(90) Starch
(91) 194 [omitted ] 195(91A) Sweetmeat (including peddas) and farsan
(92) 196[Tamarind, tamarind seeds and powder] 197(92A) Takhti 198(92B) Tapioca 199(92C) 200[Tea and coffee] 201(92D) Toys excluding electronic toys 202(92E) Tools
(93) 203[Tractors, harvesters and attachments and parts thereof including tractor tyres and tubes].
(94) Transmission wires and towers
(95) Umbrella except garden umbrella.
204(95A) Unbranded and branded brooms
(96) Vanaspati (Hydrogenated vegetable oil)
(97) Vegetable oil including gingli oil and bran oil 205(97A) Wet dates 206(97B) Wooden crates 207(97C) Water including mineral water when sold in glass bottles 98 208[omitted] 209 (99) Writing ink 210100 211[Cooked food and non-alcoholic beverages including ice-cream, supplied by any caterers for consumption at buffet parties or supplied by industrial or factory caterers, clubs and flight caterers, etc., but other than fast food stalls, hotels and restaurants.]
212101 213[50% of the sale price of the used cars/motor vehicles including two wheelers and three wheelers, whether or not sold after reconditioning or refurbishing, by a registered dealer whose principal business is of buying and selling or motor vehicles].
214102 Lease rentals in respect of transfer of right to use any goods for any purpose, whether or not, for a specified period.
215103 Karnaji Oil 216104 Ready mixed concrete 217105 X-ray Films and other Diagnostic Films.
218106 Environment friendly recycled products as may be notified by the Government from time to time.
219107 [Condemned vehicles and/or vehicles sold re-sold out of fixed assets of business] 220108 Nylon Ropes-(HSN 5607 50 40) 221109 Plant and Machinery 222110 [Automatic Teller Machine with payment and/ or depository function] 223111 Bags made of paper or plastic including carry–bags used in wrapping or packing consumer goods, (HSN 4819.30.00, 4819.40.00 and 3923.20.00) 224112 Photographic paper and chemicals (HSN 3703.00.00 and 3707.00.00) ---59--- 225113 Plastic tarpaulin and HDPE fabrics 226114 Vermicelli 227115 Baking Yeast 228116 Wooden logs and sawn timber, excluding mouldings and any articles made of timber 229117 Dry Fruits
SCHEDULE ‘C’ [See clause (c) of sub-section (1) of section 5] Sr. No. Name of the Commodity Rate of tax
(1) (2) (3)
(1) Aviation spirit, aviation turbine fuel and A. V. Gas other than covered by entry 34 of Schedule “B”.
20% 230[(2) 231[Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).]
[10%]
(2) Aviation Turbine Fuel other than covered by entry (1) above. 8%] 232[15%] “233(3) Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964).
Motor spirit which is commonly known as petrol including ethanol blended petrol,-
(a) Sold by public sector as well as private sector oil marketing companies to their authorized retail outlets within 234[20%]
21.5%.”.
the State.
235(4) High Speed Diesel Oil (HSD). 236[18%] High Speed Diesel Oil (HSD) 22%“237 [17.5%]”.
(5) Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964).
238[Piped Natural Gas supplied by Authorized CGD entity through CGD Network;
239[20%].
4%]
(6) Light Diesel Oil (LDO).
240[(6) Piped Natural Gas supplied by other than CGD Network.
20%
12.5%
(7) Lotteries including online lotteries.
241[Natural Gas other than covered by entries (5) and (6) above].
20% 4%
(8) Motor spirit which is commonly known as petrol including ethanol blended petrol.
242[15%]
(9) Molasses. 20%
(10) 243[Naphta other than used as raw material by chemical fertilizer industry] .
20%
(11) Rectified spirit. 20%
(12) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum Gas, Furnace oil and substitute furnace fuel including low sulphur heavy stock and Lubricating oil and grease.
20% 24413 Plasma TV, LCD TV, Air-conditioner, DVD player, Home Theatre and consumer durables costing Rs.30000/- and above, per item 15% 24514 Works Contract 8% 24615 CFL Bulbs and Tubes 8% 247[Explanation:— (1) The phrase ‘CGD network’ used in entries against serial Nos. 5 and 6 shall mean the CGD network as defined in the regulations notified by Petroleum and Natural Gas ---60--- Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (Act No. 19 of 2006).
(2) The phrase ‘authorized CGD entity’ used in entry against serial Nos. 5 shall mean ‘authorized entity’ as defined in clause (d) of the sub-section (1) of section 2 of the Petroleum and Natural Gas Regulatory Board (Determining Capacity of City or Local Natural Gas Distribution Network) Regulations, 2015]
SCHEDULE ‘D’ [See clause (d) of sub-section (1) of section 5] Goods Exempted from Tax Sr. No. Name of the Commodity
(1) Agricultural implements manually operated or animal driven.
(2) Aids and implements used by handicapped persons.
248(249(2A)3 All bangles (except those made of precious metals) 250(2B)4 Animal feed to include supplement and husk of pulses (concentrates and additives) wheat bran and de-oiled cake.
(3)5 Aquatic feed, poultry feed and cattle feed including grass, hay and straw.
(4)6 Bamboo mattings.
(5)7 Betel leaves.
251(5A)8 Bicycles, tricycles, cycle rickshaw and parts, tyres and tubes thereof.
(6)9 Bread.
(7)10 252[Books, periodicals and journals including maps, charts and globes].
253(7A)11 Carry Bags made of jute or paper;
254(7B)12 Chalk stick
(8)13 Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
(9)14 Charcoal.
(10)15 Coarse grains other than paddy, rice and wheat.
(11)16 Condoms and contraceptives.
(12)17 Cotton and silk yarn in hank.
(13)18 Coconut fibre.
(14)19 Coconut in shell and separated kernel of coconut other than copra.
(15)20 Curd, Lassi, butter milk and separated milk.
(16)21 Earthen pot.
(17)22 Electrical energy.
255(17A)23 Exercise book, graph book and laboratory note book.
(18)24 256[Firewood except casurina and eucalyptus timber].
(19)25 257[Fishnet, fishnet fabrics including fishnet twine and ropes, fish seeds, prawn/ shrimp seed, fishing requisites other than fishing boats (mechanised and nonmechanised).
(20)26 258[Flour atta, maida, suji and besan].
(21)27 Fresh milk and pasteurized milk.
(22)28 Fresh plants, saplings and fresh flowers.
(23)29 Fresh vegetables and fruits.
259(23A) [Omitted].
(24)30 Ginger and garlic.
260(24A)31 Goods taken under customs bond for re-export after manufacturing or otherwise.
(25) 261 [omitted ] 262(25A)32 Gur and jaggery
(26)33 Human blood and blood plasma.
(27)34 263[Husk, bran of cereals and groundnut husk.]
(28)35 Indigenous handmade musical instruments.
(29)36 Idols made of clay and clay lamps.
(29A)37 Items covered by PDS (except kerosene) 264(29B)38 Kirpan ---61---
(30)39 Kumkum, bindi, alta and sindur.
265(30A)40 ‘Khadi’ garments/goods and made-ups.
Explanation: For the purpose of this entry ‘Khadi’ means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two or all such yarns.
(31)41 Leaf plates and cups.
(32)42 Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
266(32A)43 Misry, patasha as a part of prasad.
(33)44 National flag.
(34)45 Organic manure.
(35)46 Non judicial stamp paper sold by Government Treasuries; postal items, like envelope, post card, etc., sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form.
(36)47 Paddy, rice, wheat and pulses.
267(36A)48 Papad 268(36B) (omitted)
(37)49 Plantain leaves.
269(37A)50 Plastic footwear costing less than Rs. 200.
(38)51 Poha, murmura and lai.
270(38A)52 Prasadam by religious institutions.
271(38B)53 Rakhi
(39)54 Raw wool.
272(39A)55 Religious pictures not for use as calendars.
(40)56 Semen including frozen semen.
273(40A)57 Salt(branded or otherwise) 274(40B)58 Sacred thread commonly known as yagnapobit.
(41)59 275[Seeds of all types other than oil seeds] 276(41A)60 Sewing machine, its parts and accessories.
(42)61 Silk worm laying cocoon and raw silk.
(43)62 Slate and slate pencils.
(44)63 Sugar (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).
(45)64 Tender green coconut.
(46)65 Textile fabrics (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957).
(47) 277[omitted] 278(47A)66 Unmanufactured tobacco covered under heading No. 24.01 of Chapter 24 of the First Schedule appended to the Central Excise Tariff Act, 1985 (5 of 1986) and Beedies.
(48) 279 [Omitted].
(49)67 Water other than–
(i) aerated, mineral, distilled, medicinal, tonic, battery, demineralised water; and
(ii) water sold in sealed container.
---62---
(50)68 Sales effected by the Depot of Canteen Stores Department (I) and Indian Naval Canteen Services located in Goa to the members of the Armed Forces, Civilian Personnels, paid from the Defence Estimates and to Ex-service Personnel stationed in Goa , either directly through retail outlet or through canteen stores other than liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories;
refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them, television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them, electrical and electronic instruments, apparatus and appliances, domestic electrical appliances;
motor vehicles, motor cycles, motor scooters, motorettes and three wheelers, cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; Computers and parts and accessories thereof.
281(51) (Omitted] 282SCHEDULE ‘E’ [See sub-section (1) of section 7] Sr.
No.
283[Class of dealer] Limit of turnover Rate of composition 1 2 3 4
2841. Dealer other than the dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer Rs. 80 lacs 1% 285[2 Bar or Tavern which purchases all goods for resale only from Registered dealers within the State of Goa.
10 lakhs 2%]
2. Reseller of liquor in packed bottles Rs. 80 lacs 2.5%
3. Hotel, restaurant, eating house, refreshment room, boarding establishment serving food and nonalcoholic beverages; other than starred category hotel, including establishment serving fast food Rs. 80 lacs 4%
4. Hotel including Bar and Restaurant, serving food, alcoholic and non–alcoholic beverages Rs. 80 lacs 8% 5 Works contractor other than importer Rs. 80 lacs 4% 6 Sale of cooked food and non-alcoholic beverages by shacks allotted by Tourism Department Rs. 10 lacs Rs. 25000/- per year.
Explanation: The turnover of sales indicated against entries at Sr. No. 1 to 6 above shall be the sales effected by the dealer during respective financial year commencing from 1st April to 31st March.
SCHEDULE ‘F’ [See sub-section (1) of section 11 and section 12] TAX INVOICES, CREDIT NOTES AND DEBIT NOTES
(1) A tax invoice as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars:
(a) the words “tax invoice” written in a prominent place;
---63---
(b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply;
(c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply;
(d) the individualized serial number and the date on which the tax invoice is issued;
(e) a description of the goods of service supplied and the date on which the supply is made;
(f) the quantity or volume and the unit price of the goods supplied; and
(g) the rate and total amount of the tax charged, the consideration for the supply exclusive of tax and the consideration inclusive of tax.
286[(h) signature of the dealer or person so authorized to issue the tax invoice.]
(2) A credit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars:
(a) the words “credit note” in a prominent place;
(b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply;
(c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply;
(d) the date on which the credit note was issued;
(e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts, and the tax charged that relates to that difference;
(f) a brief explanation of the circumstances giving rise to the issuing of the credit note;
and
(g) Information sufficient to identify the taxable supply to which the credit note relates.
287[(h) Signature of the dealer or person so authorized to issue the credit note.]
(3) A debit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars:
(a) the words “debit note” in a prominent place;
(b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply;
(c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply;
(d) the date on which the debit note was issued;
---64---
(e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts, and the tax charged that relates to that difference;
(f) a brief explanation of the circumstances giving rise to the issuing of the debit note;
and
(g) information sufficient to identify the taxable supply to which the debit note relates.
288[(h) signature of the dealer or person so authorized to issue debit note.]
289SCHEDULE ‘G’ [See sub-section (1) of section 9] List of Goods on which No Input Tax Credit is admissible Sr. No. Name of the Commodity
(1) (2)
(1) Aviation spirit, Aviation turbine fuel and A. V. Gas other than covered by entry 34 of Schedule ‘B’.
(2) High Speed Diesel Oil (HSD).
(3) Light Diesel Oil (LDO).
(4) Motor spirit which is commercially known as petrol including, ethanol blended petrol.
(5) Furnace Oil
(6) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil, Liquefied Petroleum Gas, substitute furnace fuel including low sulphur heavy stock, Naphtha and Lubricating Oil and Grease 290(7) Lotteries including online lotteries Secretariat Annexe, V. P. SHETYE, Panaji, dated 31st March, 2005. Secretary to the Government of Goa, Law Department (Legal Affairs).
____________
1. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “agriculture” with all its grammatical variations and cognate expressions, includes horticulture, the raising of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding, the mere cutting of wood or grass, gathering of fruit, raising of man-made forests or rearing of seedlings or plants;
Explanation.— For the purposes of this clause and clause (d), the expression “forest” means the forest ---65--- to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its application to the State of Goa, applies;
2. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “agriculturist” means a person who cultivates land personally, for the purpose of agriculture;
3. Substituted vide Amendment Act (7 of 2019);published in the Official Gazette Series I No. 47 (Extrordinary-3) dated 26-02-2019 the original expression read as follows “Commissioner of Commercial Taxes”
4. The words “/Sales Tax or Value Added Tax” omitted by the Amendment Act 18 of 2006.
5. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “to cultivate personally” means to carry on any agricultural operation on one’s own account,—(i) by one’s own labour, or(ii) by the labour of one’s family, or(iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one’s personal supervision or the personal supervision of any member of one’s family; Explanation I:— A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II:— In the case of a Hindu undivided family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family.
6. Substituted vide Amendment Act 12 of 2013.
7. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “declared goods” means declared goods as defined in the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
8. Substituted vide Amendment Act 14 of 2017.Orignal provisions read as follows: “goods” means all kinds of movable property (other than newspapers) and includes livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale, and property in goods (whether as goods or in some other form) involved in the execution of works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property but does not include actionable claims, stocks, shares and securities
9. Substituted vide Amendment Act 12 of 2013.
10. Inserted by the Amendment Act 24 of 2008
11. Sub-section (1) substituted vide Amendment Act 38 of 2023. Original sub-section (1) read as follows:-
(1) Every dealer, whose turnover of all sales made during—
(i) the year ending on the 31st day of March of the year preceding the year in which this Act is enforced; or
(ii) the year commencing on the 1st day of April of the year during which this Act is enforced;
has exceeded or exceeds the relevant limit specified in sub-section (4), of this section shall until such liability cases under sub-section (3), be liable to pay tax under this Act on his turnover of sales, made, on or after the appointed day:
Provided that, a dealer to whom clause (i) of sub-section (1) does not apply but clause (ii) applies and whose turnover of all sales first exceeds the relevant limit specified in sub-section (4) of this section after the appointed day shall not be liable to pay tax in respect of sales which take place up to the time when his turnover of sales, as computed from the first day of the year dur ing which this Act is enforced, does not exceed the relevant limit applicable to him under sub -section (4).
12. Substituted in place of expression 90 days vide Amendment Act 7 of 2024.
13. Sub-section (2) substituted vide Amendment Act 38 of 2023. Original sub-section (2) read as follows:-
(2) Every dealer whose turnover, of all sales made, during any year commencing on the first day of the year, being a year subsequent to the years mentioned in sub-section (1), first exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the said date:
Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the first day of the said year up to the time when his turnover of sales does not exceed the relevant limit applicable to him under sub-section (4).
14. Proviso of sub-section (3) omitted vide Amendment Act 38 of 2023. Omitted proviso read as follows:-
Provided that, if the dealer becomes liable to pay tax again in the same year in which he ceased to be liable as aforesaid, then in respect of such sales as take place during the period commencing on the date of the cessation of liability to tax and up to the time when his turnover of sales does not exceed the relevant limit applicable to him under sub-section (4), no tax shall be payable by him.
15. Sub-section (4) and (5) omitted vide Amendment Act 38 of 2023. Omitted provisions read as follows:-
(7) For the purposes of this section, the limits of turnover shall be as follows— ---66---
(i) Limit of Turnover of In case of Non-resident dealer and casual trader. Rs. 10000/-
(ii) Limit of turnover of In case of importer/manufacturer. [Rs. 5,00,000/-]
(iii) Limit of turnover of In any other case.
15 [Rs. 10,00,000/-]
(8) For the purpose of calculating the limit of turnover for liability to tax,—
(a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are taxable or not or of taxable goods or not;
(b) the turnover shall include all sales made by the dealer on his own account, and also on behalf of his principals whether disclosed or not;
(c) in the case of an auctioneer, in addition to the turnover, if any, referred to in clauses (a) and (b), the turnover shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal, if the price of such goods is received by him on behalf of his principal;
(d) in the case of a manager or agent of a non-resident dealer, in addition to the turnover, if any, referred to in clauses (a), (b) or (c), the turnover shall also include the sales of the non-resident dealer effected in the State.
16. Sub-section 9 inserted vide Amendment Act 2 of 2011 and substituted vide 12 0f 2013.
17. Substituted by the Amendment Act 15 of 2005.
18. Substituted by the Amendment Act 15 of 2005.
19. Inserted vide Amendment Act 12 of 2013
20. Substituted vide Amendment Act 16 of 2012.
21. Substituted by the Amendment Act 12 of 2008
22. Inserted by the Amendment Act 24 of 2008
23. Inserted vide Amendment Act 12 of 2013
24. Inserted by the Amendment Act 15 of 2005
25. Inserted by the Amendment Act 15 of 2005
26. Inserted by the Amendment Act 15 of 2005
27. Inserted by the Amendment Act 18 of 2006 and further substituted vide Amendment Act 12 of 2013.
28. Section 7 substituted vide Amendment Act 6 of 2026.
29. Inserted vide Amendment Act 12 of 2013.
30. Substituted by the Amendment Act 15 of 2005
31. Substituted by the Amendment Act 12 of 2008
32. Inserted by the Amendment Act 15 of 2005
33. Clause (iii) substituted vide Amendment Act 16 of 2012
34. Clause (ix), (x) inserted by the Amendment Act 18 of 2006
35. Clause (xi) inserted by the Amendment Act 18 of 2006 and substituted by the Amendment Act 24 of 2008.
36. Inserted by the Amendment Act 12 of 2008
37. Substituted by the Amendment Act 15 of 2005, thereafter vide Amendment Act 2 of 2011.
38. Provisos inserted vide Amendment Act 16 of 2012.
39. Omitted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ or under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000)”
40. Substituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“(2) After adjustment under sub-section (1), the excess input tax credit of a registered dealer other than those covered under sub-section (3), shall be carried over as an input tax credit to the subsequent period upto the end of the respective financial year and if there is any unadjusted input tax credit thereof, the same shall be refunded in the prescribed manner within a period of three months from the date of filing of the last quarterly return of the respective financial year or from the date of filing an application by the dealer claiming such refund, whichever is later.” ---67---
41. Sub-section 2-A was inserted vide Amendment Act 17 of 2016 and ssubstituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ (2A) Any dealer, who has applied for carry forward of excess input tax credit after coming into force of the Goa Value Added Tax (Sixth Amendment) Act, 2012 and has been allowed to carry forward the same by an order in writing, may instead of availing the benefit of carry forward, claim refund of the amount allowed to be carried forward under sub- section (2) by making an application within six months from the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016.”
42. Sub-section 2-B was inserted vide Amendment Act 17 of 2016 and ssubstituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ (2B) The dealer who has not applied for carry forward of excess input tax credit after coming into force of the Goa Value Added Tax (Sixth Amendment) Act, 2012, he also may claim refund under sub-section (2) by making an application within six months from the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016 and he shall be assessed for the respective financial year and the amount of the excess input tax credit as may be determined in the assessment shall be allowed to be refunded to him.”
43. Sub-section 2-C was inserted vide Amendment Act 17 of 2016 and omitted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“(2C) The dealer who is claiming excess input tax credit at the end of financial year but does not apply for refund, he shall be assessed for the respective financial year and such amount of the excess input tax credit as may be determined in the said assessment shall be allowed to be carried forward.” Thereafter again Inserted vide Amendment Act 9 of 2023 and came into force w.e.f. on the date of publication of this Act in the Official Gazette
44. Substituted in place of expression “shall be refunded in the prescribed manner within 3 months from the date of filing of application claiming the refund” Vide Amendment Act 15 of 2020.
45. Vide Amendment Act 2 of 2011, an Explanation was inserted which has been omitted vide Amendment Act 16 of 2012.
46. Substituted vide Amendment Act 2 of 2011.
47. Substituted vide Amendment Act 2 of 2011.
48. Substituted vide Amendment Act 2 of 2011.
49. Substituted vide Amendment Act 7 of 2019; the original expression read as follows:-“ 13. Tax Authorities.— (1) For carrying out the purposes of this Act, the Government shall, by notification published in the Official Gazette, appoint an officer to be called the Commissioner.(2) Likewise, the Government may, by notification published in the Official Gazette, appoint an Additional Commissioner, if any, and such number of—(a) Assistant Commissioners,(b) other officers and persons, and give them such designations, if any, as the Government thinks necessary.(3) The Commissioner shall have jurisdiction over the whole of the State of Goa; and an Additional Commissioner, if any, be appointed, shall have jurisdiction over the whole of the State, or where the Government so directs by notification in the Official Gazette, over any local area thereof. All other officers shall have jurisdiction over the whole of the State or over such local areas as the Government may specify by notification in the Official Gazette.(4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, and an Additional Commissioner, if any, appointed, shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise within his jurisdiction all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
(5) Assistant Commissioners, other officers and persons, shall, within their respective jurisdiction, exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may subject to such conditions and restrictions delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette.
(6) The Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Additional Commissioner or Assistant Commissioner or other Officers) conferred on that Government by this section.
(7) No person shall be entitled to call in question, in any proceeding, any jurisdiction including the territorial jurisdiction of any officer or person appointed under sub-section (2), after the expiry of thirty days from the date of receipt by such person of any notice under this Act, issued by such officer or person. If, within the period aforesaid, a separate application in writing in the prescribed form raising an objection as to the jurisdiction of any such officer or person is made to him, the officer or person shall refer the question to the Commissioner, who shall after giving the person ---68--- raising the objection, a reasonable opportunity of being heard, make an order determining the question.
(8) All officers and persons appointed under sub-section (2) shall be subordinate to the Commissioner;
and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as may be prescribed.”
50. Inserted vide Amendment Act 7 of 2019; published in the Official Gazette Series I No. 47 (Extrordinary-3) dated 26-02-2019.
51. Substituted in place of expression “but is not liable to pay tax under the provisions of this Act may, if he so desires” by the Amendment Act 38 of 2023.
52. Proviso inserted by the Amendment Act 15 of 2005 and omitted vide Amendment Act 38 of 2023.
Omitted Proviso read as under : “Provided that if the person or dealer to whom such certificate of registration is granted becomes liable to pay tax under any other provisions of the Act, then the certificate of registration so granted shall cease to be valid unless amended after payment of prescribed fee.”
53. Sub-section (4) substituted vide Amendment Act 9 of 2023 and came into force w.e.f. publication in Official Gazette. Original sub-section read as follows:- (4) Certificate of registration and its renewal shall not be granted to a dealer unless he has deposited in Government treasury prescribed fee in the prescribed manner and within the prescribed time.
54. Sub-section (8) substituted vide Amendment Act 38 of 2023. Original sub-section read as under:
(8) Where,—
(a) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued, or has been transferred or otherwise disposed of; or
(b) the turnover of sales of a registered dealer has during any year not exceeded the relevant limit specified in sub- section (4) of section 3,— then, in the case covered by clause (a), the dealer shall apply in the prescribed manner and within the prescribed time for cancellation of his registration to the Commissioner, and in the case covered by clause
(b), the dealer may apply in the prescribed manner for cancellation of his registration to the Commissioner;
and thereupon the Commissioner may, after such inquiry as he deems fit and subject to rules framed, cancel the registration with effect from such date including any date earlier to the date of the order of cancellation as he considers fit having regard to the circumstances of the case.
55. Sub-section 9 inserted vide Amendment Act 2 of 2011 and further substituted vide Amendment Act 12 of 2013.
56. Sub-section 10 to 16 inserted vide Amendment Act 12 of 2013. Thereafter vide Amendment Act 9 of 2023 sub- section (10) substituted. Original sub-section (10) read as follows: - (10) Any registration granted under the provisions of this Act shall remain valid for such period as may be prescribed unless it is cancelled before the expiry of such period. In case the registration granted is not renewed within the prescribed time, it shall stand cancelled automatically and such dealer shall not be entitled to any benefits available to a registered dealer under this Act:
Provided that, before passing the order of cancellation, the dealer shall be given a reasonable opportunity of being heard.
57. Inserted vide Amendment Act 9 of 2023.
58. Substituted in place of expression “by order cancel his certificate of registration from such date as may be specified by him in such order.” Vide Amendment Act 9 of 2023.
59. Sub-section (2) substituted vide Amendment Act 2 of 2011
60. Sub-section (3) inserted vide Amendment Act 2 of 2011
61. Sub-Section (1) substituted vide Amendment Act 16 of 2012.
62. Sub-section (4) inserted vide Amendment Act 6 f 2012.
63. Substituted vide Amendment Act 12 of 2013.
64. Second proviso inserted vide Amendment Act 2 of 2011 and further substituted vide Amendment Act 12 of
2013.
65. The expression (1%) substituted as (2%) vide Amendment Act 2 of 2011 and thereafter vide Amendment Act 12 of 2013 substituted as (5%).
66. Expression “amount due” substituted as “amount due; or “vide Amendment Act 2 of 2011”.
67. Inserted vide Amendment Act 2 of 2011.
68. Sub-section 3 substituted by the Amendment Act 18 of 2006.
69. Expression “two years” substituted as “three years” vide Amendment Act 12 of 2013.
---69---
70. Expression “two years” substituted as “three years” vide Amendment Act 13 of 2015.
71. Inserted by the Amendment Act 24 of 2008
72. Inserted vide Amendment Act 13 of 2015.
73. Expression “within the prescribed time limit” omitted vide Amendment Act 2 of 2025.
74. Sub-section 4 substituted vide Amendment Act 12 of 2013.
75. Sub-section (5) omitted vide Amendment Act 12 of 2013.
76. Sub-section 9 inserted by the Amendment Act 18 of 2006 and substituted vide Amendment Act 12 of 2013.
77. Inserted vide Amendment Act 15 of 2020.
78. Expression “Five year” substituted as “eight years” vide Amendment Act 12 of 2013.
79. Inserted vide Amendment Act 12 of 2013.
80. Inserted vide Amendment Act 38 of 2023.
81. Sub-section (2) substituted vide Amendment Act 6 of 2026.
82. Sub-section(5) inserted vide Amendment Act 6 of 2026.
83. Inserted vide Amendment Act 12 of 2013.
84. Substituted by the Amendment Act 18 of 2006
85. Sub-section (2) substituted vide Amendment Act 15 of 2020. Original sub-section read as follows:- (2) When any amount refundable to any dealer or person under an order made under any provisions of this Act, including refund admissible to an exporter under sub-section (3) of section 10, is not refunded within ninety days—
(a) of the date of such order is made by any authority; or
(b) the date of receipt of the order by the authority, if such order is made by any other authority; or
(c) of the date of receipt of application for refund under sub-section (3) of section 10, the authority shall pay such person simple interest at the rate of eight per cent. per annum on the said amount from the day immediately following the day of expiry of the said ninety days to the day of refund:
Provided that the interest calculable shall be on the balance of the amount remaining after adjusting out of the refundable amount any tax, penalty or other amount due under this Act, for any year by the person on the date from which such interest is calculable.
86. Sub-section (3) inserted vide Amendment Act 6 of 2026.
87. Substituted vide Amendment Act 17 of 2016 along with sub section 4-A
88. Substituted in place of expression “sub-Section(2)” vide amendment Act 14 of 2017
89. Substituted vide Amendment Act 12 of 2013.
90. Substituted vide Amendment Act 12 of 2013.
91. Inserted vide Amendment Act 12 of 2013.